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2022-12-31-accounts

Page
Report ofthe Trustees 1 to 6
Report ofthe Independent
Auditors		 7 to 9
Statement ofFinancial Activities 10
Statement ofFinancial Position
Notes to the Financial Statements 12 to 25
Detailed Statement ofFinancial Activities 26 to 27

for the Year Ended 31December 2022
31/12/22 31/12/21
Unrestricted Restricted Total Total
fund fund funds funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 332,866 9,055 341,921 308,477
Other trading activities 130 130 149
Investment
income		 52,987 52,987 54,434
Other income 221297 22,297
Total 408,280 9,055 417@35 363,060
EXPENDITURE ON
Raising funds 5 210,728 210,728 180,797
Charitable
activities		 6
Charitable
Activities		 155,044 4,514 159,558 135,452
Total 365,772 4)514 370,286 316749
NET INCOME 42,508 4)541 47,049 46,811
RECONCILIATION OF FUNDS
Total funds brought
forward		 3,167,768 91,293 3/59,061 3,212+50
TOTAL FUNDS CARRIED FORWARD 3,210,276 95,834 3@06,110 3459,061

33/I2/22 31/12/21
Notes 5
FLIEDASSETS
intangible
astnss		 13 I,I44 1.430
Tangible assets 14 2tt61,521 2,966,6)5
2t/62,665 2,968,045
CURRENT. ASSFTS
Debtota 734142 15,322
Cash stbank and in hand 319,673 319,073
393415 334.395
CREDITORS
Amounts
failing docwhhin one year		 16 (50,070) (43,379}
NKT CURRENT ASSETS 343~ 29LQ16
TOTAL ASSETSLESSCURRENT
LIABILITIES 3~6,1I0 3,259,061
itIKT ASSETS 3@ilk,110 3,259,061
FUNDS 19
Umcstricted
ftutds		 3430476 3,167„768
Restricted funds 95834 91,293
TOTAL FUNDS 3PQG,110 3,259,061

DONATIONS DONATIONS AND LEGACIES
31/12/22 31/12/21
Subscriptions 253,695 246,134
Donations 27,046 18,654
Gifi aid 42394 43,689
Legacies 18)786
341,921 308,477
3. OTHER TRADING ACTIVITIES
31/12/22 31/12/21
Fundraising events 130 149

4. INVESTMENT INCOME
31/12/22 31/12/21
Rent /k service charge received 52,864 54,080
Deposit account interest 123 354
52,987 54,434
5. RAISING FUNDS
Raising donations and legacies
31/12/22 31/12/21
I,
Premises Upkeep 25,686 9,536
Office Costs 8,141 10,810
Finance Costs 1,686 2,477
Affiliation Fees - RJ 33,776 30,442
Sundries 1,206 1,825
Office StaffCosts 72,414 58,965
Depreciation 11/00 11,445
Burial Costs - JJBS 49,052 41,217
Auditors
Remuneration		 5,250 5,000
Professional
Fees		 1,210 8,830
Accountancy 1,007 250
210,728 180,797
6. CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 7) note 8) Totals
Charitable
Activities		 123,031 36,527 159,558

DIRECT COSTS OF CHARITABLE ACTIVITIES
31/12/22 31/12/21
Staffcosts 101,714 80,813
Religious Services 5,086 4,839
High Holy Day Costs 21 2,880
Security Costs 14,779 5,197
Education Youth &Adult Study 1,431 5,941
123,031 99,670
SUPPORT COSTS
Other
Charitable
Activities		 36,527
Support costs, included in the above, are as follows:
31/12/22 31/12/21
Charitable Total
Activities activities
Caretakers
and Cleaners		 23,418 19,873
Telephone 3,492 3,753
Printing,
Postage /k Stationery		 4,539 3,832
Hire ofOffice Equipment 564 644
High Holy Day Appeal 3,832
Jack Petchey Award Scheme 30 142
B'nei Torah scheme 100 125
Tuesday club fund 1357
General refurbishment fund 180 2,224
Education and youth 309
Sefer Torah repair fund 3,400
Technology Appeal 495
36,527 35,782

31/12/22 31/12/21
Wages and salaries 101,714 80,813
~101 714 80813
31/12/22 31/12/21
Ministerial 2 2
Administrative 3 3
Education and Youth 2 1
Other 3 2
10 8
31/12/22 31/12/21
260,001 - 870,000 I

COMPARATIVES FORTHE STATEMENT OF
2021		 FINANCIAL ACTIV ITIES 31DE CEMBER
Unrestricted Restricted Total
fund fund funds
8
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 297,723 10,754 308,477
Other trading activities 149 149
Investment
income		 54,434 54,434
Total 352,306 10,754 363,060
EKPENDITURE ON
Raising funds 180,797 180,797
Charitable
activities
Charitable
Activities		 127,772 7,680 135,452
Total 308,569 7,680 316,249
NET INCOME 43,737 3,074 46,811
RECONCILIATION OF FUNDS
Total funds brought
forward		 3,124,031 88,219 3412450
TOTAL FUNDS CARRIED
FORWARD 3,167,768 91,293 3,259,061

COST
At 1January 2022 aud
31December 2022 4&767
AMORTISATION
At I January 2022 3&337
Charge for year 286
At 31December 2022 3,623
NET BOOKVALUE
At 31December 2022 1,144
At 31December 2021 1,430
TANGIBLE FIXEDASSETS
Security,
Fencing
Freehold aud Religious
property Lighting Appurtenances
I
COST
At 1 January 2022 2,900,000 43,559 7,535
Additions
At 31December 2022 2,900,000 43,559 7/35
DEPRECIATION
At 1 January 2022 43,559 3,989
Charge for year
At 31December 2022 43,559 3,989
NET BOOKVALUE
At 31December 2022 2,900,000 3@6
At 31December 2021 2,900,000 3,546

60th
Fixtures Anniversary
aild Torah Computer
fittings Scroll equipment Totals
COST
At 1 January 2022 113,687 24,000 11,468 3,100449
Additions 5,920 5,920
At 31December 2022 119,607 24,000 11,468 3,106,169
DEPRECIATION
At 1 Janmuy 2022 70311 5,280 10,495 133,634
Charge foryear 9,859 960 195 11,014
At 31December 2022 80,170 6,240 10,690 144,648
NET BOOKVALUE
At 31December 2022 39,437 17,760 778 2,961+21
At 31December 2021 43,376 18,720 973 2,966,615

31/12/22 31/12/21
K
Bank loans and overdratts (see note 17) 3,414
Trade creditors 25,425 17,124
Taxation and social security 1,833 375
Other creditors 22,812 22,466
50,070 43,379

31/12/22 31/12/21
5
Amounts falling due within one year on demand:
Bank loans 3,414
ANALYSIS OFNET ASSETSBETWEEN FUNDS
31/12/22 31/12/21
Unrestricted Restricted Total Total
fund fund funds funds
Fixed assets 2,962,665 2,962,665 2,968,045
Current assets 297,681 95,834 393,515 334,395
Current liabilities (50,070) (50,070) (43,379)
3,210,276 95,834 3/06,110 3,259,061

for t he Year Ended 31December 2022
19. MOVEMENT IN FUNDS
Net
movement At
At I/1/22 in funds 31/12/22
Unrestricted
funds
General fund 3,167,768 42,508 3,210/76
Restricted funds
Restricted Funds 91,293 4~1 95,834
TOTAL FUNDS 3/59,061 47,049 3,306,110
Net movement
in funds, included in the above are as follows:
Incoming Resources Movement
resources
f		 expended
I		 in funds
Unrestricted
funds
General fund 408,280 (365,772) 42408
Restricted funds
Restricted Funds 9,055 (4414) 4,541
TOTAL FUNDS 417@35 (370,286) 47,049
Comparattves
for movement		 in funds
Net
movement At
At I/1/21 in funds 31/12/21
Unrestricted
funds
General fund 3,124,031 43,737 3,167,768
Restricted funds
Restricted Funds 88,219 3,074 91,293
TOTAL FUNDS 3,212,250 46,811 3,259,061

Incoming Resources Movement
resources expended in funds
Unrestricted
funds
General fund 352,306 (308,569) 43,737
Restricted funds
Restricted Funds 10,754 (7,680) 3,074
TOTAL FUNDS 363,060 (316,249) 46,811

At 01/01/22 Net Movements Transfers At 31/12/22
Unrestricted
Funds
General Fund 1,169,581 42,508 1,212,089
Legacies and Bequests 1,000 1,000
Revaluation
Reserve		 1,997,187 1,997,187
3,167,768 42@08 3,210/76
Restricted Funds
Special Burial Fund 31,890 31,890
Charitable
Trust Fund		 417 417
Bluementhal
Prize Fund		 490 490
Krasnador
Fund		 245 245
B'nel Torah Scheme 7,035 (100) 6,935
Education and Youth 722 121 843
High Holy Day Appeal 17,928 7,676 25,604
Israel Action Group 625 625
Building Fund 2,339 24 2,363
Community
and Youth		 4,510 4,510
Jack Petchey Award Scheme 6,742 220 6,962
SeferTorah Repair Fund 4,636 (3,400) 1,236
Hany Jassby Grave Maintenance
Fund 210 210
Handrails
Prayer Hall Fund		 3,929 3,929
General refurbishment fund
Car Park Reserve Fund 90 90
Miriam Landsman
Prize Fund		 5,000 5,000
Technology
Appeal
Library Fund 4,485 4,485
91,293 4)541 95,834
TOTAL FUNDS 3,259,061 47,049 3@06,110

Net movement
in funds,		 included
in the above		 as follows:
31/12/22 31/12/22 31/12/22
Incoming Resources Movement
Resources Expended in funds
g
Unrestricted
Funds
General Funds 408,280 (365,772) 42,508
Restricted Funds
High Holy Day Appeal 7,676 7,676
Jack Petchey Award Scheme 250 (30) 220
B'nei Torah Scheme (100) (100)
Education and youth 430 (309) 121
Sefer Torah repair fund (3,400) (3,400)
Building Fund 24 24
General Refurbishment Fund 180 (180)
Technology Appeal 495 (495)
9,055 (4,514) 4,541
TOTAL MOVEMENT OFFUNDS 417,335 (370,286) 47,049

31/12/22 31/12/21
E I:
INCOME AND ENDOWMENTS
Donations
and legacies
Subscriptions 253,695 246,134
Donations 27,046 18,654
Giff aid 42/94 43,689
Legacies 18,786
341,921 308,477
Other trading activities
Fundraising
events		 130 149
Investmentincome
Rent /k service charge received 52,864 54,080
Deposit account interest 123 354
52)987 54,434
Other income
Insurance
claim proceeds		 22,297
Total incoming resources 417835 363,060
EXPENDITURE
Raising donations and legacies
Premises Upkeep 25,686 9,536
Office Costs 8,141 10,810
Finance Costs 1,686 2,477
Affiliation Fees - IU 33,776 30,442
Sundries 1,206 1,825
Office StaffCosts 72,414 58,965
Depreciation 11@00 11,445
Burial Costs - JJBS 49,052 41,217
Auditors
Remuneration		 5,250 5,000
Professional
Fees		 I/10 8,830
Accountancy 1,007 250
210,728 180,797

for the Year Ended 3 1December 2022
31/12/22 31/12/21
Raising donations
and legacies
Charitable
activities
Wages 101,714 80,813
Religious Services 5,086 4,839
High Holy Day Costs 21 2,880
Security Costs 14,779 5,197
Education Youth 4,Adult Study 1,431 5,941
123,031 99,670
Support costs
Other
Caretakers
and Cleaners		 23,418 19,873
Telephone 3,492 3,753
Printing,
Postage dc Stationery		 4,539 3,832
Hire of0%ceEquipment 564 644
High Holy Day Appeal 3,832
Jack Petchey Award Scheme 30 142
B'nei Torah scheme 100 125
Tuesday club fund 1,357
General refurbishment fund 180 2,224
Education
and youth		 309
Sefer Torah repair fund 3,400
Technology Appeal 495
36,527 35,782
Total resources expended 370,286 316,249
Net income 47,049 46,811